TaxTMI 
TaxTMI 
2018 (2) TMI 393
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....curity service. The refund claims were rejected by the original adjudicating authority relying on Rule 5B of the Cenvat Credit Rules, 2004 read with Notification No.12/2004-CE (NT) dated 03/03/2014. Notification No.12/2014-CE (NT) provides as follows: "Safeguards, conditions and limitation (a) the refund shall be claimed of untilized Cenvat Credit taken on inputs and input services during the year for which refund is claimed, for providing following output services namely:- (i) Renting of a motor vehicle designed to carry passengers on non-abated value, to any person who is not engaged in a similar business; (ii) Supply of manpower for any purpose or security services; or (iii) Service portion in the exec....
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....or Cenvat Credit at all. 1.4 It is seen that the Commissioner (Appeals) holds that the appellants are not service provider and therefore, not entitled to refund. The Commissioner (Appeals) also holds that the appellants are not entitled to Cenvat Credit as the final products manufactured by them is not excisable. 2. Ld. Counsel for the appellant relied on the decision of Hon'ble High Court of Himachal Pradesh at Shimla in the case of Drish Shoes Ltd. - 2010 (254) ELT 417 (HP). According to him the said decision has been upheld by the Hon'ble Apex Court on 12/07/2016 relying on the decision of Hon'ble High Court of Bombay in the case of Sharp Menthol India Ltd. - 2011 (270) ELT 212) which has been approved by the Hon'ble Apex Court vid....
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....uty paid menthol has been used in the manufacture of exempted menthol crystals cannot be accepted, because, admittedly the exempted menthol crystals have not been cleared for home consumption but have been cleared for export under bond and, therefore, Rule 6(1) to 6(4) of 2004 Rules would not apply, but Rule 6(6)(v) would apply. In other words, non allowability of input credit under Rule 6(1) to 6(4) of 2004 Rules is applicable only when the inputs used in the manufacture of exempted final products are cleared for home consumption without payment of duty and not when exempted final products are cleared for export without payment of duty under bond. In the present case, exempted menthol crystals has been exported without payment of duty unde....
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....lants being providers of service or not in terms of Rule 5B of the Cenvat Credit Rules. The appellants have claimed that they are paying service tax on following four services on reverse charge basis. (a) Security/detective agency service (b) Manpower recruitment/supply agency service (c) Works Contract Service (d) Other taxable services other than the 119 listed and as GTA and under Business Auxiliary Service. And therefore, they are service providers in terms of Finance Act, 1994. They have particularly relied on sub-section (2) of Section 68 of the Finance Act,1994, which makes them liable to pay service (partly) in respect of services received by them, as if all the provisions of Chapter V are appl....